The third year. In the third year a “tithe” was to be given to the local poor (see on chapter 14:28, 29), in addition to that always paid to the Levites. God did not forget the less fortunate, nor should His people do so.
They may eat. The legalist or moralist might speak of the poor as suffering on account of their own shortcomings. It is true, of course, that not all are as careful, energetic, or diligent as they might be. But if they are in need they are not to be passed by on that account. God deliberately placed the Levites in a position of dependence on their brethren, as a challenge to the liberality of Israel.